Gemmel Rentals Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: SC827109

		2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		36,970

			36,970
CURRENT ASSETS
Cash at bank and in hand		20

		20
Creditors: Amounts Falling Due Within One Year	5	(38,693 )

NET CURRENT ASSETS (LIABILITIES)			(38,673 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,703 )

NET LIABILITIES			(1,703 )

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			(1,704 )

SHAREHOLDERS' FUNDS			(1,703)

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S Gemmel

Director

27th May 2026

The notes on page 2 form part of these financial statements.

1. General Information

Gemmel Rentals Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC827109 . The registered office is 3 Overton Crescent, St Johnstone, PA5 8JB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 27 October 2024	-
Additions	36,970

As at 31 October 2025	36,970

Net Book Value
As at 31 October 2025	36,970

As at 27 October 2024	-

5. Creditors: Amounts Falling Due Within One Year

	2025
	£
Other creditors	38,693

6. Share Capital

	2025
	£
Allotted, Called up and fully paid	1